HomeMy WebLinkAboutRESOLUTION re: 2024-2025 Mid-biennium STATE OF WASHINGTON
COUNTY OF JEFFERSON
In the Matter of Adopting the 2024-2025
Mid-biennium Review and Modification for RESOLUTION NO.
the General Fund and Other Funds, the 2025
Jefferson County Road Construction
Program, the 2025 County Capital
Improvement Program,and the Central
Services 2025 Cost Allocation Plans
WHEREAS, on March 11, 2019 the Board of County Commissioners,through Ordinance
No. 03-0311-19, adopted biennial budgeting for Jefferson County: and
WHEREAS, the biennial budget for Jefferson County consists of two annual budgets
adopted together for the biennium, with appropriations expiring on December 31 of each budget
year; and
WHEREAS, on July 22, 2024, the Board of County Commissioners adopted Resolution
No. 41-0722-24R setting Objectives and Procedures for the 2024-2025 Mid-biennium Review
and Modification; and
WHEREAS, Jefferson County's Elected Officials and Department Directors,working
with the County Administrator, have prepared revenue and expenditure plans for 2025 in
conformance with Resolution No. 41-0722-24R; and
WHEREAS, the County Administrator, Elected Officials and Department Heads have
considered the Working Capital Reserve Requirements for all County Funds in preparing their
budgets; and
WHEREAS, on November 18, 2024 the Board of County Commissioners conducted a
public hearing on setting the 2025 Ad Valorem Tax Levies for Jefferson County levy in 2024 to
be collected in 2025, and subsequently adopted Resolution No. 62-1118-24R for the Increase in
the Jefferson County General Fund Levy for 2025 Taxes, Resolution No. 64-1118-24R for the
Increase for the Jefferson County Road Levy for 2025, Resolution No. 65-1118-24R for the
Diversion of Road Levy for Traffic Law Enforcement for the 2025 General Fund Budget, and
Resolution No. 63-1118-24R for the Increase for the Jefferson County Conservation Futures Tax
Levy for 2025; and
WHEREAS, on December 9, 2024, the Board of County Commissioners conducted a
public hearing on the Recommended 2024-2025 Jefferson County Mid-biennium Review and
Modification, at which hearing citizens were given an opportunity to provide input on any part of
the proposed budget; and
WHEREAS, the County Administrator has submitted a"Message for the Final 2024-
2025 Mid-biennium Review and Modification;" and
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WHEREAS, the 2024-2025 Jefferson County Mid-biennium Review and Modification as
herein adopted complies with state law, including Chapter 36.40 of the Revised Code of
Washington;
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY,WASHINGTON,HEREBY RESOLVE AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. The Jefferson County Board of
Commissioners hereby adopts the above"Whereas"clauses as Findings of Fact.
Section 2. Purpose. The purpose of this resolution is for the Jefferson County Board of
Commissioners to adopt the 2024-2025 Mid-biennium Review and Modification for the General
Fund and Other Funds, the 2025 Jefferson County Road Construction Program,the 2025 County
Capital Improvement Program, and the Central Services 2025 Cost Allocation Plans.
Section 3. Adoption of 2025 Road Construction and 2025 Capital Improvement. The Board of
Jefferson County Commissioners hereby adopt the 2025 Jefferson County Road Construction
Program and the County Capital Improvement Program for 2025 as part of this budget
document.
Section 4. Adoption of 2024-2025 Final Mid-biennium Review and Modification. The Jefferson
County Board of Commissioners hereby adopt the 2024-2025 Final Mid-biennium Review and
Modification as posted by the Jefferson County Auditor on December 9, 2024, as part of this
budget document.
Section 5. Adoption of 2025 Central Services Facilities and Information Services Cost
Allocation Plans. The Jefferson County Board of Commissioners hereby adopt the 2025 Central
Services Facilities and Information Services Cost Allocation Plans as part of this budget
document.
Section 6. Adoption of Budget and Staffing Schedules (Attachments 1,2, and 3). The Jefferson
County Board of Commissioners hereby adopt the attached budget and staffing schedules
(Attachments 1,2, and 3) as the 2024-2025 Mid-biennium Review and Modification for
Jefferson County, including the General Fund and all other County Funds; with an individual
annual budget for 2025 being adopted at the DEPARTMENT LEVEL for the General Fund and
at the FUND LEVEL for all other funds, with the adopted appropriated budget expiring on
December 31, 2025. Furthermore, any revisions in 2025 that effect amounts appropriated and the
number of authorized employee positions, salaries, wages, ranges,hours, or other conditions of
employment must be approved by the Jefferson County Board of Commissioners or their
approved designee.
Section 7. Severability. If any section, subsection, sentence, clause,phrase or section of this
resolution or its application to any person or circumstance is held invalid,the remainder of this
resolution or its application to other persons or circumstances shall be fully valid and shall not be
affected.
Section 8. SEPA Categorical Exemption. This resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
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Section 9. Effective Date. This resolution shall take effect and be in full force immediately
upon passage by the Jefferson County Board of Commissioners.
(SIGNATURES FOLLOW ON THE NEXT PAGE)
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ADOPTED and APPROVED this day of December, 2024.
SEAL: JEFFERSON COUNTY BOARD OF
COUNTY COMMISSIONERS
Kate Dean, Chair
Greg Brotherton, Member
Heidi Eisenhour, Member
ATTEST: APPROVED AS TO FORM:
Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date
Clerk of the Board Chief Civil Deputy Prosecuting Attorney
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ATTACHMENT 1
2025 GENERAL FUND SUMMARY
updated 11-22-2024 Page 1 of 2
2025
GENERAL FUND Budgeted
BARS REVENUE TYPE Revenues
311 Property Tax 9,075,330
311 Diverted Road Taxes 520,000
3174010 Timber Excise Tax 379,440
3174020 Timber Excise Tax(div) 28,560
31310 Sales Tax 5,775,860
31371 Sales Tax-Local Option Criminal Justice 679,385
31315 Sales Tax-Special Purpose 1,656,295
317 Leasehold Excise Tax 96,960
34142/313233 Treas Collection Fees REET 144,700
359 Interest& Penalties 44,000
TOTAL TAXES 18,400,530
33215/33602 Fed Entitlements-PILT(includes state) 1,766,235
33500 PUD Priv.Tax 445,000
3360641/42 Marijuana Tax 64,167
3360610/51 Criminal Justice High Crime/DUI/Asst 450,000
3360694 Liquor Excise Tax 63,949
3360695 Liquor Profit 82,254
36250 Interfund Services 369,570
36111 Investment Income 2,000,000
36140 Treasurer's Invest Fees &other fees 241,000
360 Miscellaneous Revenue 21,500
3951010 Timber Sales D.N.R. 150,000
390 Other Non-Revenues /Extraordinary 0
397 Transfer in to Treas.from other funds 4,000
TOTAL OTHER TREAS. REVENUE 5,657,675
TOTAL TREASURER'S REVENUE 24,058,205
2025
Revenues
250 TREAS. REVENUE (from above) 24,058,205
Dept#
010 Assessor 8,300
020 Auditor 396,450
021 Elections 251,593
050 Clerk 118,561
059 County Administrator 4,847
060 Commissioners 6,000
067 Emergency Management 60,031
068 Community Services 500
080 District Court 424,550
110 Juvenile Services 288,860
150 Prosecuting Attorney 268,067
151 Coroner 36,472
180 Sheriff 677,223
240 Superior Court 5,000
245 Therapeutic Courts 200,000
270 Non Departmental 41,662
TOTAL DEPARTMENTAL REVENUES 2,788,116
TOTAL ALL REVENUES: 26,846,321
ATTACHMENT 1 - Continued Page 2of2
2023
GENERAL FUND Budgeted
Dept. EXPENDITURES Expenditures
010 ASSESSOR 1,122,804
020 AUDITOR 1,279,725
021 ELECTIONS 689,153
050 CLERK 597,680
059 COUNTY ADMINISTRATOR 501,041
060 COMMISSIONERS 746,008
061 BOARD OF EQUALIZATION 26,009
062 CIVIL SERVICE COMMISSION 6,672
063 PLANNING COMMISSION 24,779
065 HUMAN RESOURCES 461,192
067 EMERGENCY MANAGEMENT 327,533
068 COMMUNITY SERVICES 357,163
080 DISTRICT COURT 1,033,710
110 JUVENILE SERVICES 1,506,034
150 PROSECUTING ATTORNEY 1,734,542
151 CORONER 80,860
180 SHERIFF 8,948,268
240 SUPERIOR COURT 543,177
245 THERAPEUTIC COURTS 185,466
250 TREASURER 724,982
SUBTOTAL DEPARTMENTS: 20,896,798
270 NON-DEPARTMENTAL 5,790,724
261 OPERATING TRANSFERS
Auditor O&M 190,795
Cooperative Extension (WSU ) 333,080
Noxious Weed 4,500
Law Library 8,000
Community Development 1,265,000
Parks &Rec 721,559
Roads 352,285
Public Health-Nurse 63,748
Public Health -General 532,048
Public Health-GIS 4,388
Public Health-Substance Abuse 59,495
Water Quality-County Lakes 22,732
TOTAL: 30,245,152
ATTACHMENT 2: OTHER FUNDS SUMMARY - 2024-2025
Updated 11.28.2023
2024 2024 2025 2025
Revenue Expend Revenue Expend
OTHER FUNDS BUDGET BUDGET BUDGET BUDGET
104-HAVA 3 GRANT 600 78,692 - -
105-AUDITOR'S O&M 317,173 339,225 56,735 80,400
106-COURTHOUSE FACILITATOR 5,000 5,000 5,000 5,000
107-BOATING SAFETY PROGRAM 44,500 44,500 44,500 44,500
108-COOPERATIVE EXT. PROGRAMS 539,675 582,326 495,375 604,505
109-NOXIOUS WEED CONTROL 202,473 214,107 202,473 215,712
119-JEFFCOM BOND FUND 282,000 279,625 282,000 278,533
120-CRIME VICTIMS SERVICES 94,543 110,310 94,543 110,310
123-JEFF CO GRANT MANAGEMENT FUND 2,350,000 3,850,000 1,725,000 2,225,000
125-HOTEL-MOTEL 755,000 735,558 755,000 735,247
126-H&HS SITE ABATEMENT 7,000 4,000 7,000 4,000
127-PUBLIC HEALTH 7,612,470 8,087,319 8,141,783 8,304,386
128-WATER QUALITY FUND 1,059,126 1,404,386 1,081,393 1,363,872
129-LAND ACQUISITIONS 478,000 478,000 478,000 478,000
130-MENTAL HEALTH 51,732 70,000 51,732 50,000
131-CHEMICAL DEPEND/MENTAL HEALTH 849,538 1,012,092 892,015 1,012,092
134-JC INMATE COMMISSARY 39,000 39,000 39,000 39,000
135-JEFFERSON COUNTY DRUG FUND 600 - 600 -
140-LAW LIBRARY 19,591 16,418 11,591 16,418
141-TRIAL COURT IMPROVEMENT 23,000 17,240 23,000 17,240
143-COMMUNITY DEVELOPMENT 2,511,613 2,656,233 2,211,613 2,489,935
147-FEDERAL FOREST TITLE III 20,500 142,050 20,500 50
148-JEFF CO AFFORDABLE HOUSING 882,000 992,000 677,000 687,000
149-HOMELESS HOUSING 274,000 350,000 247,986 248,700
150-TREASURER'S O&M 64,160 64,160 64,582 64,582
151-REET TECHNOLOGY FUND 12,000 14,000 14,000 14,000
155-VETERANS RELIEF 55,350 54,400 55,350 54,660
160-WATER POLLUTION CNTRL LOAN FUND - 1,000 - 1,000
174-PARKS AND RECREATION 1,020,309 1,021,778 1,009,309 1,042,168
175-COUNTY PARKS IMPROVEMENT FUND 202,000 226,286 202,000 232,942
178-POST HARVEST TIMBER MGMT RESV - 1,500 - 1,500
180-COUNTY ROADS 17,789,488 18,430,371 13,416,832 14,528,270
185-FLOOD/STORM WATER MANAGEMENT - 2,500 - 3,208
186-BRINNON FLOOD CONTROL SUB-ZONE - 5,000 - 2,933
187-QUILCENE FLOOD CONTROL SUB-ZONE - 5,523 - -
301-CONSTRUCTION & RENOVATION 976,424 2,043,500 1,007,674 3,491,500
302-COUNTY CAPITAL IMPROVEMENT 1,593,063 1,109,297 1,642,250 1,100,000
304-H.J. CARROLL PARK 100,000 140,000 - 5,000
306-PUBLIC INFRASTRUCTURE 815,000 521,410 815,000 515,750
308-CONSERVATION FUTURES TAX 278,050 656,660 280,667 278,050
401-SOLID WASTE 4,943,199 5,243,691 4,755,785 5,102,705
402-SOLID WASTE POST CLOSURE 100 6,000 100 6,000
403-SOLID WASTE EQUIPMENT RESERVE 30,000 440,000 30,000 140,000
404-YARD WASTE EDUCATION FUND 7,550 7,500 7,550 7,500
405-TRI-AREA SEWER FUND 19,857,703 19,894,678 7,927,290 7,932,239
501-EQUIPMENT RENTAL& REVOLVING 3,537,731 4,285,540 3,588,810 3,784,661
502-RISK MANAGEMENT RESERVE 150,000 150,000 150,000 150,000
505-EMPLOYEE BENEFIT RESERVE 400,000 321,200 400,000 321,200
506-INFORMATION SERVICES 2,591,369 2,624,677 2,592,459 2,690,253
507-FACILITIES MANAGEMENT 1,594,635 1,594,635 1,646,255 1,646,255
TOTAL OTHER FUNDS BUDGETS 74,437,265 80,373,387 57,149,752 62,126,276
JEFFERSON COUNTY STAFFING SCHEDULE - 2025 Preliminary Budget Amendment
UPDATED 11/22/2024
(Full Time Equivalents -FTE's)
General Fund Actual Actual Actual Budget Budget
Department 2021 2022 2023 2024 2025
Assessor 9.47 8.63 9.29 11.38 9.6
Auditor _ 8.13 9.96 10.80 11.5 11.88
Board of Equalization 0.28 0.14 0.50 0.25 0.27
Clerk 5.55 5.61 5.81 6.18 5.8
Commissioners 5.02 5.17 5.93 5.92 6
County Administrator 4.35 4.51 4.62 6.71 2.5
District Court 8.39 7.59 7.46 9.38 8
Elections 1.99 2.07 2.27 3.38 4.7
Emergency Management 3.32 2.83 3.32 3.14 3.52
Human Resources _ 3
Juvenile Services 7.13 7.21 6.33 8.38 9.38
Prosecuting Attorney 11.45 11.84 11.71 11.6 11.33
Sheriff 49.05 47.56 51.20 51 56.38
Superior Court 1.13 1.26 2.89 3.14 3.53
Therapeutic Courts Case Mgt 1.00 1.38 1.38
Treasurer 4.73 4.73 5.19 6.05 6
Total General Fund 119.99 119.11 128.32 139.39 143.30
Other Funds
Auditor's 0 & M 0.04
Boating Safety 0.01 0.02
Community Development 16.97 17.85 16.91 23.60, 22.14
Construction& Renovation 0.56 0.42 0.40 0.34
Cooperative Extension 2.31 2.73 3.02 5.87 3.50
County Parks Improvement 0.38 0.35 0.30
County Roads 42.11 41.13 43.80 46.27 46.46
Courthouse Facilitator 0.08 0.02
Crime Victims 1.12 1.15 0.72 1.00 1.00
ER& R 6.67 6.55 6.60 8.63 8.22
Facilities Management 8.14 8.41 10.60 9.62 11.10
H1 Carroll Park 0.49 0.11
Information Services 8.33 8.25 8.36 9.83 11.26
Noxious Weed Control 1.32 0.95 1.00 1.38 1.00
Parks & Recreation (incl Parks Imprv) 5.10 6.10 6.56 7.67 8.18
Public Health 38.25 41.80 45.01 47.27 51.42
Solid Waste 10.84 10.92 11.34 12.93 13.28
Treasurer's 0 & M 0.24 0.08 0.33 0.33
Tri Area Sewer 0.66 1.17 2.41 5.39 4.85
Veteran's Relief 0.04 0.11 0.13 0.13
Water Quality 7.71 7.38 6.13 7.61 5.00
Total Other Funds 150.88 155.88 162.46 188.23 188.32
Total All Funds 270.87 274.99 290.78 327.62 331.62